2018 (3) TMI 513

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....keyan, Advocate, - for the Appellant Shri R. Subramaniyam, AC (AR) - for the Respondent. ORDER Per: Bench The facts of the case are that the appellant filed refund claim for an amount of Rs. 2,10,980/- being the 4% of Additional Duty of Customs (ADC) leviable under Section 3 (5) of Customs Tariff Act, 1975. The refund claims were filed on 11.03.2013. The original authority sanctioned a....

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..... That by mistake the appellants had filed the refund claim before the Seaport, Customs, along with other refund claims. The appellants were not issued any SCN stating that they have filed the refund claim before the wrong jurisdictional authorities. So also, the refund claim was not returned by Seaport, Customs stating that they have no jurisdiction to entertain the same. Instead, Seaport, Custom....

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....on in the case of CCE Vs. M/s. AIA Engineering Ltd. - 2011 (21) STR 367 (Guj.), wherein it is held that subsequent filing of refund before the proper authority beyond limitation is not fatal when the refund claim has been originally filed in time limit though before the wrong authority. He also relied upon the following decisions in support of his contentions:- i) Kanji Shavji Parekh (cal) Pvt.....

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....efore the Air cargo Customs authority. The appellant having filed before the Seaport, Customs, refund has been rightly rejected. 4. The refund claims pursuant to the impugned Bills of Entry were in respect of goods cleared from Ari Cargo Complex. The duty was paid in Air Cargo Complex. The department is of the view that the jurisdictional office being Air Commissionerate, the refund claim filed....